Statutory Interpretation
40 groups with Delaware opinions1932–2026
- Property Valuation and Market Value Standards224 opinions · 1963–2026Determining fair value under appraisal statutes · Determining fair value using deal price evidence · Assessing comparability in business valuation methods
- Legislative Intent and Construction211 opinions · 1970–2026Determining statutory ambiguity and legislative intent · Interpreting statutory omissions and legislative intent · Reviewing statutory construction and legislative intent
- Mandatory vs. Discretionary Statutory Language192 opinions · 1962–2026Interpreting statutory definitions of surgical procedure · Interpreting statutory language and derivative standing in llcs · Interpreting statutory ambiguity and scope of duty
- Statutory Interpretation and Application of Law190 opinions · 1980–2026Presumption of legislative intent in statutory construction · Statutory construction and statute of limitations interpretation · Determining standard of review for statutory construction
- Statutory Interpretation Principles and Methods158 opinions · 1977–2026Interpreting statutory definitions and avoiding absurd results · Statutory construction principles and ambiguity analysis · Interpreting statutory language to avoid surplusage
- Municipal Law and Local Government Powers140 opinions · 1965–2026Interpreting statutory ambiguity regarding open space maintenance responsibility · Interpreting the meaning of public building in statute · Interpreting statutory requirements for real estate financing agreements
- Statutory Interpretation Principles and Rules130 opinions · 1942–2026Determining statutory ambiguity and meaning of certified mail · Statutory interpretation requires seeking plain meaning first · Interpreting statutes according to plain and unambiguous language
- Statutory Interpretation of Criminal Law101 opinions · 1932–2026Interpreting statutory headings to determine criminal penalties · Interpreting DUI statutes and parole eligibility · Interpreting age definitions in criminal statutes
- Statutory and Legal Language Interpretation84 opinions · 1978–2026Interpreting terms using ordinary dictionary meaning · Determining plain meaning of terms using dictionaries · Interpreting discovery rule sanctions using ejusdem generis
- Lenity and Stare Decisis in Construction68 opinions · 1977–2026Interpreting court rules versus statutory language · Applying rule of lenity to inconsistent verdicts · Interpreting statutory changes and savings clauses
- Statutory Time Limits and Deadlines61 opinions · 1983–2026Interpreting statutory language regarding project compliance timelines · Enforcing statutory language and limitations periods strictly · Interpreting statutory appeal timelines and final judgments
- Statutory Retroactivity and Application55 opinions · 1985–2026Determining retrospective application of statutes · Statutory construction: later statute supersedes prior · Determining legislative intent and ex post facto application
- Extrinsic Aids to Legislative Intent52 opinions · 1957–2026Determining legislative intent regarding statutory culpability · Presumption of legislative knowledge of facts · Determining interest rate based on legislative intent
- Statutory Interpretation Methodology46 opinions · 1984–2026Interpreting statutory language and legislative intent
- Retroactive Application of Law and Statutes37 opinions · 1973–2026Determining scope of due process and retroactive application of statutes · Determining single act statute application and retroactivity · Presumption against retroactive legislation and fairness
- Statutory Interpretation of Tax Law35 opinions · 1974–2025Interpreting statutory exemptions and the word industrial · Interpreting statute to avoid absurd tax results · Upholding agency interpretation of statutory income definitions
- Public Records and Open Meetings Law35 opinions · 1972–2026Right to consultation and being heard at corporate meetings · Reviewing proposed notice and amendments for stockholder meeting · Liberal construction of open meeting laws and exceptions
- Statutory Interpretation of Estate and Family Law34 opinions · 1955–2026Interpreting statutory definitions of issue and heir in succession · Interpreting wrongful death statute and malpractice claims · Determining time limits for estate claims in bankruptcy
- Statutory Interpretation and Meaning32 opinions · 1998–2026Analyzing statutory ambiguity and common law interpretation · Determining prospective or retrospective application of statutory amendments · Interpreting statutory phrases using surrounding language and purpose
- Income Taxation and Allocation Principles29 opinions · 1969–2026Allocating income and gains to states · Analyzing due process limits on income apportionment formulas · Wages as income under the Sixteenth Amendment
- Expert Testimony and Property Valuation Evidence15 opinions · 2005–2024Court's role in adopting expert valuation models
- Property and Estate Tax Exemptions12 opinions · 1963–2026Calculating hypothetical s corporation tax rate for valuation · Determining situs of intangible property in foreign jurisdiction · Distinguishing between cash dividends, stock dividends, and stock splits
- Licensing and Regulatory Enforcement Law12 opinions · 1954–2026Determining the civil nature of license revocation proceedings · Defining the right to deal in intoxicating liquors · Determining authority to regulate wagering on historical races
- Tax Accounting and Financial Adjustments12 opinions · 1988–2025Determining when interest on tax refunds accrues · Analyzing substantial rights when penalty misstatement occurs · Analyzing incidental non-tax benefits and NOL use
- Real Property Valuation Principles and Methods11 opinions · 1980–2025Determining the standard for real property valuation · Determining fair market value for substitute church site · Weighing replacement costs and earning power in property valuation
- Statutory Interpretation and Administrative Law11 opinions · 1984–2022Interpreting statutory language regarding public body quorum requirements · Applying omissions clause to opinion statements under section 11 · Prejudice from evidence of victim's prior abuse
- Charitable and Nonprofit Tax Exemptions9 opinions · 1993–2022Determining public utility status and regulatory authority · Dissenting opinion on charitable deduction timing
- Motor Vehicle Licensing and Traffic Law8 opinions · 1993–2018Statutory mandate overriding insurance exclusions for DUI · Distinguishing terms driving and operating in motor vehicle statutes · Retaining driver's license transforms consensual encounter to detention
- Tax Willfulness and Intent Issues8 opinions · 1989–2007Imposing discipline for failure to file tax returns · Determining actual intent under title vii section 703(h) · Distinguishing willful failure to pay from tax evasion
- Statutory Interpretation and Legislative History7 opinions · 2001–2026Limiting legislative history in statutory interpretation · Interpreting statutory language through legislative history · Interpreting statutes when text is clear over legislative history
- Tax Fraud and Evasion Issues6 opinions · 1987–2021Sufficiency of evidence to support tax evasion verdict · Evaluating circumstantial evidence and willfulness in tax cases · Fraudulent failure to disclose material tax savings
- Substance Over Form and Transaction Analysis6 opinions · 1984–2026Defining net operating loss value and section 382 limitations · Determining transaction character by substance not form · Analyzing corporate reorganization and share issuance for tax purposes
- Taxation Law and Exemptions5 opinions · 1992–2025Determining tax exemption status under corporate charter provisions · Determining scope of taxes under lease agreements
- Analyzing rule 60(b) relief and expungement statutes · Pardon's effect on statutory expunction rights · Court discretion in ordering bail forfeiture
- Scope of administrative review and capital gains treatment · Restating proposition versus supplying reasoned tax distinction
- Distinguishing between different county animal control statutes · Determining the nature of property rights in dogs
- Determining tax refund procedures and taxing district liability · Determining governmental function for tax collection purposes · Commissioner's duties in rehabilitating a seized company
- Determining property valuation for local taxation purposes · Establishing uniformity in real estate taxation classifications · Prohibiting discriminatory property assessment practices under uniformity clause
- Analyzing tax allowances for pipeline partnership interests
- Employer's liability for withheld employment taxes
Counts are Delaware courts’ opinions citing pages in each group (an opinion citing two issues counts in both).
How this is built: each issue is a set of opinion pages that later courts cite for the same proposition, grouped from what the citing courts wrote. Names are machine-written from those citations; read the cases before relying on them. Search case law